Part I Income Tax, Corporation Tax and Capital Gains Tax
Chapter V Taxes Management Provisions
Miscellaneous
95 Interpretation of Chapter V and consequential and supplementary provisions.
1
In this Chapter “the Management Act” means the M1Taxes Management Act 1970.
C12
Subject to subsection (3) below, any reference in this Chapter to the appointed day is a reference to such day as the Treasury may by order made by statutory instrument appoint, and different days may be so appointed for different provisions of this Chapter.
3
No day may be appointed by virtue of subsection (2) above which falls earlier than 31st March 1992.
4
The provisions of Schedule 6 to this Act shall have effect, being provisions consequential on and supplementary to the provisions of this Chapter.